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MARYLAND
FORM APPLICATION FOR
2010
502E
EXTENSION TO FILE
PERSONAL
INCOME TAX RETURN 10502E049
OR FISCAL YEAR BEGINNING 2010, ENDING
Your Social Security number Spouse’s Social Security number
Your First Name Initial Last Name
Spouse’s First Name Initial Last Name
Number and street
For Office Use Only
ME YE EC EC
City or Town State ZIP Code
IF NO TAX IS DUE WITH THIS EXTENSION, FILE THE EXTENSION AT: www.marylandtaxes.com
STOP
OR CALL 410-260-7829 FROM CENTRAL MARYLAND OR 1-800-260-3664 FROM ELSEWHERE TO TELEFILE THIS FORM.
Tax Payment Worksheet
Instructions for Tax Payment Worksheet
Line 1 - Income tax Line 4 - Estimated allowable credits
Enter the total amount of personal income tax you expect to Enter allowable tax credits.
owe. Use Form 502, 503, 505 or 515 as a worksheet. Line 5 - Total payments and credits
Line 2 - Withholding Add lines 2 through 4 and enter the total on line 5.
Enter the amount of Maryland income tax withheld from your Line 6 - Tax due
wages for the tax year.
Subtract line 5 from line 1. Enter the result on line 6. This is
Line 3 - Estimated income tax payments your tax due. If it is $1 or more, file this form and attach your
Enter the total amount of Maryland estimated payments you payment. If the tax due is less than $1, stop. No payment is
paid with Form 502D or 502DEP for the tax year. Include any required.
2009 overpayment credited to your 2010 tax and any amount
paid on your behalf with Form MW506NRS.
1. Income tax you expect to owe. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 _________________
2. Maryland income tax withheld.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 _________________
3. Maryland estimated payments and amount credited from 2009 . . . . . . . . . . . . 3 _________________
4. Allowable tax credits.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 _________________
5. Total payments and credits. Add lines 2 through 4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 _________________
6. Tax due - Subtract line 5 from line 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 _________________
TAX PAID FOR 2010 WITH THIS EXTENSION
(If filing and paying electronically or by credit card
do not submit this form)..................................................................................................... $
YOU MAY FILE AND PAY YOUR EXTENSION ELECTRONICALLY.
VISIT US AT WWW.MARYLANDTAXES.COM AND LOOK FOR ONLINE SERVICES.
Make checks payable to and mail to:
COMPTROLLER OF MARYLAND REVENUE ADMINISTRATION DIVISION
Annapolis, Maryland 21411-0001
(It is recommended that you include your Social Security number on check using blue or black ink)
COM/RAD-014 10-49
INSTRUCTIONS MARYLAND
FOR APPLICATION FOR PAGE 2
FORM 502E EXTENSION TO FILE
2010
PERSONAL
INCOME TAX RETURN
Who must file Form 502E? When requesting an extension beyond six months, how
If you cannot complete and file your Form 502, 503, 505 or should I file?
515 by the due date, you should complete the Tax Payment No extension request will be granted for more than six
Worksheet on page 1 to determine if you must file Form months, except in the case of individuals who are out of the
502E. If Line 6 of the worksheet shows you owe tax, you United States. Even when an individual is out of the U.S. an
must file this form and pay the full amount due by April 15, extension will not be granted for more than one year. An
2011, (or the fifteenth day of the fourth month following the extension request for beyond six months without a payment
close of the tax year). If the due date falls on a Saturday, should be filed by telefile or on our Web site. See telefile and
Sunday or legal holiday, the return must be filed by the next Web site information in first column.
business day.
When should I file?
NOTE: Filing an extension does not extend the time for pay-
ing your taxes. If you owe any tax, file Form 502E along with your payment
on or before April 15, 2011. If you are filing on a fiscal year
Do not file Form 502E if you want the Revenue Administra- basis, file by the regular due date of your return.
tion Division to figure your tax. Simply provide us with the
necessary information and a written request for us to com- Where should I file?
plete the return. Also, if you have completed your return but You may request your extension at www.marylandtaxes.com
are unable to pay your tax in full, do not file Form 502E. File and use electronic funds withdrawal (direct debit) from your
your return. savings or checking account. If you want to pay by credit
Do not file Form 502E if, after completing the Tax Payment card see below; otherwise, make your check or money order
Worksheet, you find that you do not owe additional tax. payable to: COMPTROLLER OF MARYLAND.
However, please be aware that if an unpaid liability is dis- It is recommended that you include your Social Security
closed when you file your return, you may owe penalty and number on check using blue or black ink.
interest charges in addition to the tax. See “Will I owe pen- Mail to: Comptroller of Maryland, Revenue Administration
alties and interest?” in the column to the right. Division, Annapolis, MD 21411-0001
Automatic Maryland six-month extension
If you filed a federal extension and expect to owe zero tax Will I owe penalties and interest?
to Maryland we grant you an automatic six-month extension You will owe interest on tax not paid by the regular due date of
of time to file your Form 502, 503, 505 or 515. You are not your return. The interest will accrue until you pay the tax. Even
required to file Form 502E in order to obtain this automatic if you had a good reason for not paying on time, you will still
extension. However, you should use Form 502E to pay any owe interest.
tax due in order to avoid any late-payment penalty and inter-
If tax and interest are not paid promptly, a penalty will be
est on tax not paid by April 15, 2011.
assessed on the tax.
Requesting a Maryland extension when not requesting a Should I attach a copy of the extension form to my Form
federal extension: 502, 503, 505 or 515?
(1) Request your extension by telefile at 410-260-7829 from You do not have to attach anything to your return relating to
central Maryland or 1-800-260-3664 from elsewhere. your extension.
(2) Request your extension at www.marylandtaxes.com
What if I want to pay by direct debit?
When should I mail Form 502E without a payment? You may pay by direct debit by visiting our Web site at www.
Never. marylandtaxes.com. Under On-line Services, click on “request
an extention”.
What if I need additional forms?
What if I want to pay by credit card?
If you need additional forms,
You may pay your extension payment by using your MasterCard,
• visit www.marylandtaxes.com; Discover, American Express or VISA. Call 1-800-2PAYTAX
• call our 24-hour Forms Order Line at 410-260-7951; or (1-800-272-9829) or visit www.officialpayments.com and
• write to us at: Revenue Administration Division, select “Payment Center” on the left side of the home page. Be
Annapolis, MD 21411-0001. sure to have your credit card ready. The credit card processor
will ask a series of questions that you will answer by using your
What if I need additional assistance? telephone keypad when using the telephone option.
If you need assistance, There will be a convenience fee assessed to your credit card
account by the credit card processor. The State of
• visit www.marylandtaxes.com; or Maryland will not receive this convenience fee. Do not include
• call our Taxpayer Service Section at 410-260-7980 from the convenience fee with your tax.
central Maryland or 1-800-MDTAXES (1-800-638-2937) from
elsewhere between 8 a.m. and 5 p.m. Eastern Standard
Time.
COM/RAD-014 10-49
